Ilomata International Journal of Tax and Accounting
Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and dissemination of academic research throughout the world. The scope of the journal covers all areas of accounting. To encourage the growth of Indonesian accounting research and practice, this journal let it open to all approaches to research, including, but not limited to analytical, archival, case study, conceptual, experimental, and survey methods.
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<![CDATA[The Influence of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness with Debt Levels as a Moderating Variable ]]>
<![CDATA[Riski Ayu Fitriani]]>;
<![CDATA[Menik Indrati]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v4i2.678
<![CDATA[This study's objective was to analyze the impact of capital intensity, inventory intensity, and profitability on tax aggressiveness, with debt level serving as a moderator. This study includes three independent factors, namely Capital Intensity, Inventory Intensity, and Profitability; one dependent variable, namely Tax Aggressiveness; and one moderating variable, namely Debt Level or Leverage. In this study, 17 firms out of a total observation of 45 companies with research objects on the LQ45 company index listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021 met the inclusion requirements. According to the findings of this study, capital intensity has a beneficial effect on tax aggression. The variable inventory intensity has no positive impact on tax aggression. The unpredictable profitability has a favorable impact on tax aggressiveness. The association between capital intensity and tax aggression cannot be moderated by the variable of leverage. The association between inventory intensity and tax aggression cannot be moderated by the variable of leverage. The variable of leverage moderates in a positive way the association between profitability and tax aggression. This research can also be used to encourage investors and shareholders to receive financial statement information offered by companies with greater care when making investment decisions. For companies to be able to determine positive policies that can maintain business continuity and can meet the expectations of shareholders will carry out tax aggressiveness.]]>
<![CDATA[Analysis of the Effectiveness of E-Objection in Making It Easier for Officers and Taxpayers during the Covid-19 Pandemic at the Cibitung Primary Tax Service Office ]]>
<![CDATA[Irawati]]>;
<![CDATA[Musa Maha Sulung Sitinjak]]>;
<![CDATA[Dwikora Harjo]]>;
<![CDATA[Aramia Fahriah]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v4i2.682
<![CDATA[E-Objection is one of the services of the Directorate of Taxes that can be used by taxpayers in submitting tax objection letters. E-Objection is an adoption policy that is an alternative to the previous program, namely the manual submission of objection letters. E-Objection can be accessed via E-Filling. This research is motivated by the lack of exploration of the introduction of E-Objection to taxpayers that there are still many who submit objection letters manually. Based on the data submitted by the Directorate General of Taxes (Direktorat Jenderal Pajak/DJP) and previous research in 2021 based on 2020 data, data on submitting objection letters online (E-Objectionareis still very minimal so that are problems in analyzing the effectiveness of E-Objection. Therefore, this study was conductedtoo to analyze the effectiveness of E-Objection from 2020 to 2021 at KPP Pratama Cibitung, but because the data of taxpayers who submitted objection letters by E-Objection was confidential, it was hindered from interviewing informants who had accessed E-Objection besides that because E-Objection data could not be accessed from KPP Pratama, so in this study using two research objects, namely KPP Pratama Cibitung and Kanwil DJP II. So that the purpose of this study can determine the effectiveness of E-Objection as an alternative to the previous system. Based on E-Objection data in the West Java DJP Regional Office II in 2020 there were 109 data and in 2021 there were 115 data so it could be known that there was an increase, but based on the percentage of effectiveness criteria, the percentage of e-objection effectiveness in the DJP of the West Java Regional Office II in 2020 was 8.93% and in 2021 it was 9.75% so that it can be concluded that the analysis of the effectiveness of E-Objection in KPP Pratama Cibitung during the Covid-19 pandemic (2020-2021) was ineffective.]]>
<![CDATA[Implementation of Financial Accounting Standards for Small and Medium Entities in Berastagi SMES, Karo District ]]>
<![CDATA[Yunita Pakpahan]]>;
<![CDATA[Wina Theresia br Naibaho]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v4i2.685
<![CDATA[This study aims to determine the application of accounting in Small, Micro and Medium Enterprises (MSMEs) and explain the barriers to business actors in applying accounting. This research is a descriptive qualitative research with data collection conducted through questionnaires and interviews. Object this research is MSME actors located in Berastagi District, Karo Regency. The data collected were 41 respondents using the purposive sampling technique. The results of the study show that most MSME actors do not know what to account for. The obstacle faced by business actors is the lack of socialization or training regarding accounting and SAK EMKM. The next obstacle is the lack of time to prepare financial reports, the assumption that financial reports are difficult to understand, and the low awareness of business actors to improve the presentation of financial reports by SAK EMKM]]>
<![CDATA[Profit or Planet? : Impact of Production and Environmental Costs on Sales ]]>
<![CDATA[Ivada Zanetha Darmaputri]]>;
<![CDATA[Valentine Siagian]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v4i2.695
<![CDATA[Lately, environmental problems such as pollution, poorly managed waste, and even depleting green land, have become issues that require companies to take action. But on the other hand, companies need well-allocated production costs, which of course have the aim of increasing company profits. That’s why, the purpose of this research is to analyze The Effects of Production Costs and Environmental Costs on Sales for primary and chemical industry firms with ISO 14001 certification that are traded on the Indonesia Stock Exchange. Specifically, SPSS version 27 is utilized for conducting multiple regression analyses as part of a quantitatively descriptive methodology. Annual and sustainability reports for 5 years from 2017 to 2021 out of 8 companies that have gone through a purposive sampling process are used as research samples. Based on the multiple regression analysis that has been carried out, the results show that partially, production costs have a significant effect on sales, and environmental costs have no significant effect on sales. Meanwhile, simultaneously both production costs and environmental costs have a significant effect on sales. Meaning that production costs and environmental costs are interconnected with each other, so when sales continue to increase, production costs and environmental costs will also increase.]]>
<![CDATA[Book-Tax Differences and Profit Growth: Evidence from Indonesia ]]>
<![CDATA[Qurrotal Qolbiyah]]>;
<![CDATA[Muhammad Isa Alamsyahbana]]>;
<![CDATA[Rachmad Chartady]]>;
<![CDATA[Armansyah Armansyah]]>;
<![CDATA[Yerisma Welly]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v4i2.708
<![CDATA[This study aims to examine the effect of permanent and temporary differences as well as book-tax differences on profit growth in property and real estate firms listed on the Indonesia Stock Exchange (IDX). Permanent differences refer to the differences between taxable income and accounting income that cannot be reversed in the future, while temporary differences are the differences that will reverse over time. The study focused on the sub-sector of property and real estate, which was selected because these companies are considered high-risk and often adopt strategies to legally minimize their tax burden in order to maximize profits.. Purposive sampling was used to select a sample of 12 property and real estate firms that consistently published audited financial statements in Indonesian Rupiah from 2018 to 2021 and did not undergo delisting from the IDX during that period. The results of the analysis reveal that profit growth is positively and significantly influenced by both permanent and temporary differences. However, there was no significant impact observed from book-tax differences. These findings may provide insights for policymakers and investors in the property and real estate sector.]]>
<![CDATA[Market Concentration in Construction Tenders in West Papua ]]>
<![CDATA[Bagas Johantri]]>;
<![CDATA[Rachma Aprilia]]>;
<![CDATA[Sopian Sopian]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v4i2.709
<![CDATA[This study aims to determine the level of market concentration in construction work tenders in West Papua and to investigate the correlation between the market concentration index and the average participation in tenders, the number of work packages, and average tender savings. West Papua has privileges in procurement and has special autonomy funds for development. The study uses tender data from 2018-2022 and employs the Herfindahl-Hirschman Index (HHI) and Concentration Ratio 4 (CR4) to calculate market concentration. The results indicate that, based on HHI, the market concentration in the building construction and civil engineering subsectors is generally low, except for civil engineering in 2022. However, based on CR4, the market concentration in the building construction subsector is moderate, and in the civil engineering subsector, it is low, except for 2018. Moreover, there is a negative correlation between the number of packages and average participants, as well as between the number of packages and CR4 values. The findings of this study can be useful for construction providers to understand the competition in tenders and assist the government in developing competitive procurement strategies. Future research can investigate the economic benefits of local West Papua businesses when market concentration is low.]]>
<![CDATA[The Uncovering Tax Avoidance Drivers in IDX Mining Firms 2019-2021: Financial Distress, Thin Capitalization, and CSR Disclosure Effects ]]>
<![CDATA[Brenda Tandayu]]>;
<![CDATA[Lintje Kalangi]]>;
<![CDATA[Steven Josia Tangkuman]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v4i2.710
<![CDATA[Indonesia's low tax ratio compared to other Asia-Pacific nations may indicate the presence of tax avoidance. The Tax Justice Network has revealed that corporations are the primary culprits of tax avoidance in Indonesia, with mining companies being among the examples of such practices that have been exposed. Related to this phenomenon, this study seeks to acquire factual evidence on how financial distress, thin capitalization and the disclosure of corporate social responsibility affect the tax avoidance among mining firms publicly listed on the IDX during the period of 2019 to 2021. By utilizing purposive sampling technique, this study successfully selected 18 companies, generating a total of 54 observational data that were used for analysis. To obtain the required data, this study relied on secondary sources such as audited financial statements, annual reports and/or sustainable reports. The main approach employed for analyzing the data and testing hypotheses in this study was multiple linear regression analysis. The findings of the study demonstrate that financial distress has a significant negative impact on tax avoidance. However, the study did not find statistically significant evidence to support the impact of thin capitalization and corporate social responsibility disclosure on tax avoidance.]]>
<![CDATA[Repurchase Agreement: Dual Perspectives in Indonesian Income Tax Law ]]>
<![CDATA[Indradi]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v4i2.712
<![CDATA[There are two fundamental issues of taxing repo based on Indonesian Income Tax Law. First, there is no specific tax law addressing repo transaction and second, Indonesia applies hybrid income tax system, global and schedular income tax. This paper aims to describes and analyses two perspectives, the global dan schedular system, of taxing repo based on Indonesian Income Tax Law. From legal perspective, a repo is taxed under schedular income tax system where it views a repo as two transactions. Meanwhile, from economic perspective, a repo is viewed as a single transaction that is based on comprehensive income tax system. Although, prevailing law principle favors the first perspective, the latter is logically more sensible and far more equitable than the first. Regulatory measures based on a comprehensive income tax system are needed to resolve the dispute.]]>
<![CDATA[Effect of Investment, Free Cash Flow, Earnings Management, Interest Coverage Ratio, Liquidity, and Leverage on Financial Distress ]]>
<![CDATA[Eddy Suranta]]>;
<![CDATA[Muhammad Alif Bimo Satrio]]>;
<![CDATA[Pratana Puspa Midiastuty]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v4i2.714
<![CDATA[This study aims to provide empirical evidence of the effect of investment, free cash flow, earnings management, interest coverage ratio, liquidity and leverage on financial distress. The dependent variable is financial distress as measured by the Altman Z-score. The independent variables are total assets growth as a proxy for investment, free cash flow, earnings management with modified Jones model, interest coverage ratio, leverage and liquidity. This study was tested using ordinal logistic regression analysis. The sample used in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sample in this study was selected using purposive sampling with a total of 392 observations. The results of this study indicate that free cash flow, interest coverage ratio and liquidity have a significant effect on financial distress, while investment, earnings management and leverage have no effect on financial distress. The implication of this research is to prove the signal theory and agency theory. The limitation of this study is that there are still errors of type I and II in classifying companies that experience financial distress and non-financial distress]]>
<![CDATA[The Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital ]]>
<![CDATA[Nurul Latifah Nurdin]]>;
<![CDATA[Haliah]]>;
<![CDATA[Nirwana]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v4i2.717
<![CDATA[This study aims to analyze the application of inventory accounting to the applicable standard which are applied by the object of Regional Public Hospital. The applicable standard referred to in this study is the Statement of Government Accounting Standards Number 05 concerning inventory accounting, which is contained in Government Regulation Number 71 of 2010. The hospital which is the object of this research is RSUD Prov. Jawa Timur. This Study uses a quantitative data analysis method and a literature study approach. Sources of data use secondary data in the form performance report BLUD of the official hospital website. The result of this study indicates that the application of the Medicines Inventory Accounting at Regional Public Hospital has been applied in accordance with the government Accounting Standards Statement (PSAP) Number 05.]]>
